| A | B |
| Acit Test Ratio | Quick Ratio |
| Horizontal Analysis | Trend Analysis |
| Vertical Analysis | Common Size Analysis |
| Receivables Turnover | Net Credit Sales / Average Net Receivables |
| Collection Period | measures # of days receivables are outstanding |
| Profit margin | Net income / Net Sales |
| Book Value per Share | Helpful in determining reasonalbe price for common shares |
| Dividend Yield | Rate of return from dividends |
| Good Solvency | Good financial health |
| Financial Statment Analysis | Intepretation of figures in financial statements |
| Inventory Turnover | Cost of goods sold / Average Inventory |
| Liquidity | Ability to maintain positive cash flow while satisfying immediate obligations |
| Profitability | Ability to earn inocme and sustain growth in both short term and long term |
| Solvency | Ability to pay obligation to creditors and other thord parties in the long term |
| Asset Turnover | Net Sales / Average Total Assets |
| Pay out Ratio | Cash Dividends / Net Income |